Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)RegulationsSchedule A: Rules in respect of the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)Part I : Interpretation1. Definitions |
| 1.01 | In these rules and any form or document to which any rule relates, unless the context otherwise indicates or any rule otherwise specifies, any word or expression to which a meaning has been assigned in the Diamond Act, 1986 (Act No. 56 of 1986), the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007), the Diamond Export Levy Act, 2007 (Act No. 15 of 2007), or the Customs and Excise Act, 1964 (Act No. 91 of 1964) bears the meaning so assigned, and - |
"Administration Act"
means the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007);
"BLNS"
means the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia or the Kingdom of Swaziland;
"Customs and Excise Act"
means the Customs and Excise Act, 1964 (Act No. 91 of 1964);
"Diamonds Act"
means the Diamond Act, 1986 (Act No. 56 of 1986);
"direct levypayer"
means a person who does not qualify for registration under section 2(1) of the Administration Act or is a person contemplated in section 5(1A) of that Act;
"export"
means removing any unpolished diamond from the Republic;
"holder of an export permit"
means a person who has been issued with a permit to export unpolished diamonds pursuant to section 26(h) of the Diamonds Act;
"import"
means bringing any unpolished diamond into the Republic;
"levy"
means any levy payable as described in section 2(1) of the Levy Act;
"Levy Act"
means the Diamond Export Levy Act, 2007 (Act No. 15 of 2007);
"return levypayer"
means a registered person who makes payment of the levy on the basis of a periodic return as contemplated in section 5(1) of the Administration Act.